UPLOAD Filing
XMax Inc.
Date: Aug. 1, 2025 · CIK: 0001473334 · Accession: 0000000000-25-008128
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-287559
Letter
Re: Nova Lifestyle, Inc. Amendment No. 2 to Registration Statement on Form S-1 Filed July 25, 2025 File No. 333-287559 Dear Xiaohua Lu:
August 1, 2025
Xiaohua Lu Chief Executive Officer Nova Lifestyle, Inc. 6565 E. Washington Blvd. Commerce, CA 90040
We have conducted a limited review of your registration statement and have the following comment(s).
Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments.
Amendment No. 2 to Registration Statement on Form S-1 filed July 25, 2025 General
1. Please file as exhibits currently dated consents from your auditors. Please also file the escrow agreement as an exhibit. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. August 1, 2025 Page 2
Please contact Kristin Baldwin at 202-551-7172 or Geoffrey Kruczek at 202-551- 3641 with any other questions.
Sincerely,
Division of Corporation
Finance
Office of Manufacturing
cc: Alice Ma
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> August 1, 2025 Xiaohua Lu Chief Executive Officer Nova Lifestyle, Inc. 6565 E. Washington Blvd. Commerce, CA 90040 Re: Nova Lifestyle, Inc. Amendment No. 2 to Registration Statement on Form S-1 Filed July 25, 2025 File No. 333-287559 Dear Xiaohua Lu: We have conducted a limited review of your registration statement and have the following comment(s). Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments. Amendment No. 2 to Registration Statement on Form S-1 filed July 25, 2025 General 1. Please file as exhibits currently dated consents from your auditors. Please also file the escrow agreement as an exhibit. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. August 1, 2025 Page 2 Please contact Kristin Baldwin at 202-551-7172 or Geoffrey Kruczek at 202-551- 3641 with any other questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Alice Ma </TEXT> </DOCUMENT>